Form 8879-B - Irs E-File Signature Authorization For Form 1065-B - 2015 Page 2
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Form 8879-B (2015)
Page
Future Developments
• Provide the general partner or LLC
▲
You must receive the
!
member manager with a corrected copy
completed and signed Form
For the latest information about
of the Form 8879-B if changes are made
8879-B from the general
developments related to Form 8879-B
CAUTION
to the return (for example, based on the
partner or LLC member
and its instructions, such as legislation
general partner’s or LLC member
manager before the electronic return is
enacted after they were published, go to
manager’s review).
transmitted (or released for transmission).
• See Pub. 4163, Modernized e-File
General Partner or LLC
Purpose of Form
(MeF) Information for Authorized IRS
Member Manager
e-file Providers for Business Returns, for
A general partner or a limited liability
more information.
Responsibilities
company member manager (LLC
member manager) and an electronic
The general partner or LLC member
Paperwork Reduction Act Notice. We
return originator (ERO) use Form 8879-B
manager will:
ask for the information on this form to
when the general partner or LLC
• Verify the accuracy of the partnership’s
carry out the Internal Revenue laws of
member manager wants to use a
income tax return;
the United States. You are required to
personal identification number (PIN) to
give us the information. We need it to
• Check the appropriate box in Part II to
electronically sign an electing large
ensure that you are complying with these
either authorize the ERO to enter the
partnership’s electronic income tax
laws and to allow us to figure and collect
general partner or LLC member
return, and, if applicable, consent to
the right amount of tax.
manager's PIN or choose to enter it in
electronic funds withdrawal. A general
person;
You are not required to provide the
partner or LLC member manager who
information requested on a form that is
does not use Form 8879-B must use
• Indicate or verify the PIN when
subject to the Paperwork Reduction Act
Form 8453-B, U.S. Electing Large
authorizing the ERO to enter it (the PIN
unless the form displays a valid OMB
Partnership Declaration for an IRS e-file
must be five digits other than all zeros);
control number. Books or records
Return. For more information, see the
• Sign, date, and enter his or her title in
relating to a form or its instructions must
instructions for Form 8453-B.
Part II; and
be retained as long as their contents
Do not send this form to the IRS. The
• Return the completed Form 8879-B to
may become material in the
ERO must retain Form 8879-B.
the ERO. The acceptable delivery
administration of any Internal Revenue
methods include hand delivery, U.S.
ERO Responsibilities
law. Generally, tax returns and return
mail, private delivery service, email,
information are confidential, as required
The ERO will:
Internet website, and fax.
by Internal Revenue Code section 6103.
• Enter the name and employer
The partnership’s return will not be
The time needed to complete this form
identification number of the partnership
transmitted to the IRS until the ERO
will vary depending on individual
at the top of the form;
receives the general partner’s or LLC
circumstances. The estimated average
member manager’s signed Form 8879-B.
time is:
• Complete Part I using the amounts
(zero may be entered when appropriate)
Recordkeeping .
.
.
. 4 hr., 04 min.
Important Notes for EROs
from the partnership’s 2015 income tax
Learning about the law
return;
• Do not send Form 8879-B to the IRS
or the form
.
.
.
.
.
.
. 12 min.
unless requested to do so. Retain the
• Enter on the authorization line in Part II
Preparing the form
.
.
.
. 16 min.
completed Form 8879-B for 3 years from
the ERO firm name (not the name of the
the return due date or IRS received date,
Comments. You can send us comments
individual preparing the return) if the
whichever is later. Form 8879-B can be
by going to ,
ERO is authorized to enter the general
retained electronically in accordance
clicking on “More Information,” and then
partner’s or LLC member manager’s PIN;
with the recordkeeping guidelines in Rev.
clicking on “Give us Feedback.” You can
• Give the general partner or LLC
Proc. 97-22, which is on page 9 of
also send your comments to the Internal
member manager Form 8879-B for
Internal Revenue Bulletin 1997-13 at
Revenue Service, Tax Forms and
completion and review (acceptable
Publications Division, 1111 Constitution
delivery methods include hand delivery,
Ave. NW, IR-6526, Washington, DC
• Enter the general partner’s or LLC
U.S. mail, private delivery service, email,
20224. DO NOT SEND THE FORM TO
member manager’s PIN on the input
Internet website, and fax); and
THIS ADDRESS. Instead, keep it for
screen only if the general partner or LLC
• Complete Part III, including a signature
your records.
member manager has authorized you to
and date.
do so.
• Provide the general partner or LLC
member manager with a copy of the
signed Form 8879-B upon request.
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